{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1618.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1618.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1618.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1618.html"}],"law_id":74568,"edition_id":1,"section_id":74568,"structure_id":14150,"section_number":"58.1-1618","catch_line":"Penalty for failure to make return, keep records, or permit examination of records","history":"Code 1950, \u00a7\u00a7 58-838.11, 58-838.12; 1984, c. 675; 1992, c. 763.","full_text":"Any person subject to the provisions of this chapter who fails to make the returns, refuses to permit examination of his records by the Department or its duly authorized agents, or fails to keep the records as required herein shall be guilty, upon conviction, of a Class 2 misdemeanor. Each month of failure to make such returns or keep such records and each refusal of a written demand of the Department to examine, inspect or audit such records shall constitute a separate offense.","order_by":null,"text":{"0":{"id":267981,"text":"Any person subject to the provisions of this chapter who fails to make the returns, refuses to permit examination of his records by the Department or its duly authorized agents, or fails to keep the records as required herein shall be guilty, upon conviction, of a Class 2 misdemeanor. Each month of failure to make such returns or keep such records and each refusal of a written demand of the Department to examine, inspect or audit such records shall constitute a separate offense.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14150,"edition_id":1,"name":"Forest Products Tax","identifier":"16","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:03","date_modified":"2026-06-26 03:47:03","permalink":{"id":252623,"object_type":"structure","relational_id":14150,"identifier":"16","token":"58.1\/I\/16","url":"\/58.1\/I\/16\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":80033,"structure_id":14150,"section_number":"58.1-1600","catch_line":"Short title","url":"\/58.1-1600\/","token":"58.1\/I\/16\/58.1-1600","metadata":false},{"id":81428,"structure_id":14150,"section_number":"58.1-1601","catch_line":"Definitions","url":"\/58.1-1601\/","token":"58.1\/I\/16\/58.1-1601","metadata":false},{"id":72919,"structure_id":14150,"section_number":"58.1-1602","catch_line":"Levy of tax for forest conservation","url":"\/58.1-1602\/","token":"58.1\/I\/16\/58.1-1602","metadata":false},{"id":55798,"structure_id":14150,"section_number":"58.1-1603","catch_line":"Lien","url":"\/58.1-1603\/","token":"58.1\/I\/16\/58.1-1603","metadata":false},{"id":59057,"structure_id":14150,"section_number":"58.1-1604","catch_line":"Tax rates","url":"\/58.1-1604\/","token":"58.1\/I\/16\/58.1-1604","metadata":false},{"id":57610,"structure_id":14150,"section_number":"58.1-1605","catch_line":"Alternative for rates","url":"\/58.1-1605\/","token":"58.1\/I\/16\/58.1-1605","metadata":false},{"id":72804,"structure_id":14150,"section_number":"58.1-1606","catch_line":"Optional rates for certain manufacturers and severers","url":"\/58.1-1606\/","token":"58.1\/I\/16\/58.1-1606","metadata":false},{"id":73876,"structure_id":14150,"section_number":"58.1-1607","catch_line":"Limitation on tax for certain manufacturers taxable under \u00a7 58.1-1605","url":"\/58.1-1607\/","token":"58.1\/I\/16\/58.1-1607","metadata":false},{"id":59569,"structure_id":14150,"section_number":"58.1-1608","catch_line":"Exemptions","url":"\/58.1-1608\/","token":"58.1\/I\/16\/58.1-1608","metadata":false},{"id":76760,"structure_id":14150,"section_number":"58.1-1609","catch_line":"Payment, collection, and disposition of tax","url":"\/58.1-1609\/","token":"58.1\/I\/16\/58.1-1609","metadata":false},{"id":78817,"structure_id":14150,"section_number":"58.1-1610","catch_line":"Alternative payment, collection and disposition of tax","url":"\/58.1-1610\/","token":"58.1\/I\/16\/58.1-1610","metadata":false},{"id":63907,"structure_id":14150,"section_number":"58.1-1611","catch_line":"Allocation of tax to localities","url":"\/58.1-1611\/","token":"58.1\/I\/16\/58.1-1611","metadata":false},{"id":60180,"structure_id":14150,"section_number":"58.1-1612","catch_line":"Returns to be filed by manufacturer and severers; time of payment of tax","url":"\/58.1-1612\/","token":"58.1\/I\/16\/58.1-1612","metadata":false},{"id":55306,"structure_id":14150,"section_number":"58.1-1613","catch_line":"Repealed","url":"\/58.1-1613\/","token":"58.1\/I\/16\/58.1-1613","metadata":false},{"id":72574,"structure_id":14150,"section_number":"58.1-1615","catch_line":"When Department may make return for delinquent taxpayer; penalty","url":"\/58.1-1615\/","token":"58.1\/I\/16\/58.1-1615","metadata":false},{"id":71390,"structure_id":14150,"section_number":"58.1-1616","catch_line":"Absconding taxpayer","url":"\/58.1-1616\/","token":"58.1\/I\/16\/58.1-1616","metadata":false},{"id":63546,"structure_id":14150,"section_number":"58.1-1617","catch_line":"Records to be kept","url":"\/58.1-1617\/","token":"58.1\/I\/16\/58.1-1617","metadata":false},{"id":74568,"structure_id":14150,"section_number":"58.1-1618","catch_line":"Penalty for failure to make return, keep records, or permit examination of records","url":"\/58.1-1618\/","token":"58.1\/I\/16\/58.1-1618","metadata":false},{"id":60336,"structure_id":14150,"section_number":"58.1-1619","catch_line":"Penalty and interest for failure to pay tax when due","url":"\/58.1-1619\/","token":"58.1\/I\/16\/58.1-1619","metadata":false},{"id":71902,"structure_id":14150,"section_number":"58.1-1620","catch_line":"Refunds and deficiency payments; penalty for deficiency","url":"\/58.1-1620\/","token":"58.1\/I\/16\/58.1-1620","metadata":false},{"id":72124,"structure_id":14150,"section_number":"58.1-1621","catch_line":"Proceedings in case of previous incorrect payments","url":"\/58.1-1621\/","token":"58.1\/I\/16\/58.1-1621","metadata":false},{"id":86054,"structure_id":14150,"section_number":"58.1-1622","catch_line":"Repealed","url":"\/58.1-1622\/","token":"58.1\/I\/16\/58.1-1622","metadata":false}],"previous_section":{"id":63546,"structure_id":14150,"section_number":"58.1-1617","catch_line":"Records to be kept","url":"\/58.1-1617\/","token":"58.1\/I\/16\/58.1-1617","metadata":false},"next_section":{"id":60336,"structure_id":14150,"section_number":"58.1-1619","catch_line":"Penalty and interest for failure to pay tax when due","url":"\/58.1-1619\/","token":"58.1\/I\/16\/58.1-1619","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1618\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1984, chapter 675; in 1992, chapter 763.<\/p>","references":false,"refers_to":false,"permalink":{"id":252693,"object_type":"law","relational_id":74568,"identifier":"58.1-1618","token":"58.1\/I\/16\/58.1-1618","url":"\/58.1-1618\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1618\/","token":"58.1\/I\/16\/58.1-1618","dublin_core":{"Title":"Penalty for failure to make return, keep records, or permit examination of records","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1618","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any person subject to the provisions of this chapter who fails to make the returns, refuses to permit examination of his records by the <span class=\"dictionary\">Department<\/span> or its duly authorized agents, or fails to keep the records as required herein shall be guilty, upon <span class=\"dictionary\">conviction<\/span>, of a Class 2 <span class=\"dictionary\">misdemeanor<\/span>. Each month of failure to make such returns or keep such records and each refusal of a written demand of the <span class=\"dictionary\">Department<\/span> to examine, inspect or audit such records shall constitute a separate <span class=\"dictionary\">offense<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPENALTY FOR FAILURE TO MAKE RETURN, KEEP RECORDS, OR PERMIT EXAMINATION OF\nRECORDS (\u00a7 58.1-1618)\n\nAny person subject to the provisions of this chapter who fails to make the\nreturns, refuses to permit examination of his records by the Department or its\nduly authorized agents, or fails to keep the records as required herein shall be\nguilty, upon conviction, of a Class 2 misdemeanor. Each month of failure to make\nsuch returns or keep such records and each refusal of a written demand of the\nDepartment to examine, inspect or audit such records shall constitute a separate\noffense.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-838.11, 58-838.12; 1984, c. 675; 1992, c. 763.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}